Scheafer v. McFarland

Petitioner seeks a peremptory writ of mandamus requiring defendant as treasurer of Minnehaha county to issue and deliver to petitioner a tax receipt for certain taxes which he claims to have paid. The Colton State Bank was engaged in the banking business at Colton in Minnehaha county, and petitioner pleads an established custom as follows:

“That in accordance with the established custom that has prevailed in Minnehaha county, S. D. for many years, the said Colton State Bank, and other small banks in Minnehaha county, S. D., collected taxes for the county treasurer • of Minnehaha county, S. D.,…